9911796707
TMI Blog2000 (6) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by M/s. Devatha Silk House, Bangalore, against the order dated 29-12-1999 issued by the Additional Commissioner of Customs (Gr. 7) confiscating 396.136 kgs. of Mulberry Raw Silk under section 111(o) of the Customs Act, 1962 and imposing a fine of Rs. 1,00,000/- and penalty of Rs. 10,000/- on the importer under Clause (a) of Section 112 of the Customs Act, 1962 on the ground that the importer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a bona fide default in fulfilment of the export obligation, the appellant as required by the licensing authority paid the customs duty with interest at 24% and surrendered the valid SIL and obtained certificate of Discharge of Export Obligation from the licensing authority. They submit that once the export obligation has been regularised no further action should have been taken. Further, once th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lid. He also cited the decision of the Commissioner (Appeals) in the case of M/s. Pattu Exports to support the stand that action under the Customs Act, 1962 was maintainable in this case. 4. I have carefully gone through the records of the case and the submissions made by the appellant as well as by the Department. It is seen from the order that the allegation and the findings relate to the impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly issued a discharge certificate to the effect that export obligation has been fulfiled by them in respect of the above cited Advance Licence. As far as the licence is concerned, therefore action under Section 111(o) is not justified, as the licensing authority, the appropriate authority, has treated the export obligation under the licence as having been fulfiled for their purposes. Though Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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